THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES ON THE STOCK EXCHANGE AN INDONESIAN

Abstract

This research aimed to identify and to get empirical evidence of the effect of tax planning, deferred tax expense and deferred tax assets on earnings management. The dependent variable in research is earnings management, whereas the independent variables in this study are tax planning, deferred tax expense and deferred tax assets. The observation period used data from 2010-2014. The sampling method is purposive sampling. There are 54 samples to be analysed by used a multiple regression and statistical t-test. Based on the results of hypothesis testing found that the tax planning and the deferred tax expense a significant effect on earnings management, while deferred tax assets had no significant effect on earnings management.

 

Key Words:     Earnings Management, Tax Planning, Deferred Tax Expense And Deferred Tax Assets.